(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 29-07-2025
In the instant petition, petitioner has prayed for
the following relief(s):-
(i) For Issuance of an appropriate
writ/ order/direction for setting aside order
Dated 29.09.2023 passed by Commissioner,
CGST & Central excise Patna-II
Commissionerate. Patna, Under section
73(1) of Bihar Finance Act, 1994, section
119 of Finance Act, section 116 of Finance
Act read with section 174 of Central Good
and service Tax ACT,2017, Whereby and
Where under an amount of Rs. 4,41,70,329
Patna High Court CWJC No.16147 of 2023 dt.29-07-2025
has been imposed as service Tax under
section 73(2) of Finance Act, 1994, section
119 of the Finance Act2015, Section 116 of
Finance Act 2016 read with section 174 of
Central Good & service Tax and Penalty of
an amount of Rs. 4,41,70,329/- is imposed
under section78 of Finance Act 1994,
Section 119 of the Finance Act 2015,
section 116 of Finance Act,2015 readwith
section 174 of CGST Act,2017 and the said
order has been by passed without
considering the reply submitted by the
petitioner where the petitioner has
mentioned that the petitioner has received
all payments through Government
Department for the construction of Bridges
and Roads which were exempted under
clause 13 of Notification No.25 of 2012-